यदि साझेदार का निजी खर्च फर्म ने (₹7000) भुगतान किया और उसे आहरण माना गया तो इसका पूंजी खाते पर क्या असर होगा?
If the firm paid a partner's personal expense of (₹7000) and it is treated as drawings what is its effect on the capital account?
Explanation opens after your attempt
B. पूंजी खाते में डेबिट (₹7000)Debit capital account by (₹7000)
Concept
Partner's personal expense is drawings so the partner's account is debited. It is not treated as a business expense of the firm.
Why this answer is correct
The correct answer is B. पूंजी खाते में डेबिट (₹7000) / Debit capital account by (₹7000). Partner's personal expense is drawings so the partner's account is debited. It is not treated as a business expense of the firm.
Exam Tip
साझेदार का निजी खर्च आहरण है इसलिए साझेदार के खाते को डेबिट किया जाता है। इसे फर्म का व्यापारिक खर्च नहीं मानते।
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